Before the Dallas Mavericks were swept out of the playoffs by the Oklahoma City Thunder, Cuban went on the defensive talking to the media. He had heard the statements from the media and others saying he and his franchise gave up winning the title the day they didn’t re-sign Tyson Chandler (and J.J. Barea and Caron Butler and DeShawn Stevenson). I’ll admit I said they would not be the same without Chandler (although this season it was the Mavericks offense, and late game offense in particular, that faltered and not their defense).

“Hell no,” Cuban said (if he had regrets). “Nope. Not even a millisecond. Because those who are talking otherwise haven’t read the CBA and are just talking out their (expletive) without any foundation. But that’s what you guys do.

“Given what happened, I think we put together a damn good team. If we had one break, one call, one bounce, we’re having a completely different conversation and you’re thinking how smart we are instead of how stupid we are…

“If you want to nail me for something, I’ll be the first to admit that it was a huge (expletive) that I didn’t fight for the new (CBA) harder,” Cuban said. “I said it before, I’ll say it again. It put us and other teams in a bad spot, and it was an overnight handshake deal that I should have fought harder. I’m the first to say that.”

Cuban is right about the CBA — he and the Mavericks were one of the biggest spenders the last decade and he just absorbed the dollar-for-dollar luxury tax (salary over a certain threshold, $70 million this year) as part of doing business. It got him a lot of wins and eventually a ring.

But you can’t do that anymore. Under the new rules by the 2014-15 season if a team paid the tax the previous three years (or three of the previous four years in subsequent years) teams pay a steeper “repeater tax” that is between $2.50 and $4.25 per dollar over the cap — the more you are over the cap the more steep the price.

Dallas lived well above the luxury tax threshold for a decade, but for example if they were $10 million over the tax line in 2015 their tax payment would jump from $10 million to $17.5 million. At the level the Mavericks salary was at last year the tax would have been well in excess of $20 million.

The new CBA punishes the model the Lakers, Mavericks, Knicks and other teams used to build a roster (the Knicks far less successfully, thank you Isiah) where teams lived $10 million or more into the tax regularly. The league and its small market owners think that more parity is needed and good for the league and those big spending teams needed to reigned in. We can have a debate about why I think that is wrong — stars sell in the NBA and the nature of the sport will never allow NFL-style parity or anything close to it — but it is reality.

Cuban has embraced that reality in an aggressive way — Dallas will be well under the cap this summer and can go after Deron Williams to pair with Dirk Nowitzki. They can put more affordable (read: younger) talent around them.

This was not his only option. He might have been able to keep Chandler and others on shorter deals by selling them on making one more run. Cuban went another way. He tried to replace them with Lamar Odom and while that flamed out it was a good gamble. But the bottom line is everyone knew this wasn’t going to be the same team, and if you believe that your team was going to have a hard time repeating what Cuban did is a logical course of action.

Basically, in two years we’ll be saying Cuban was a visionary and made the right moves, or that he gambled and lost and now the Mavericks path back to the top is much longer and steeper.